Cash flow management is crucial for all businesses in the current economic downturn. As turnovers are falling, many businesses may be able to avail of Revenue filing concessions which allow you to push out your VAT payment dates. Four-monthly returns are available for traders whose total VAT payments are between €3,001 - €14,000 per annum. The filing date is the 19th of the month following the last four monthly period. Bi-annual returns are available to traders who have total VAT payments of less than €3,000 per annum. The filing date is 19th of the month following the last six monthly period. Annual returns are available where a business signs up to a monthly direct debit facility with Revenue. The direct debit amount should be reassessed constantly throughout the year and should be at least 90% of the final liability in order to avoid interest being applied. Where any VAT returns are filed and paid online using ROS the deadline is extended to 23rd of the relevant month.